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TMI Blog2009 (12) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... ge. In view of the above discussions, the department has not been able to make out a case to show that appellants did not have the stock as reflected in the quarterly return and in the income tax return and accordingly the cenvat credit availed by them was not correctly availed. - E/163/2009 - A/2415/2009-WZB/AHD - Dated:- 21-12-2009 - Shri B.S.V. Murthy, Member (T) Shri H.D. Dave, Advocate, for the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order]. - The appellant is a dealer in grey fabrics. During the year 2003, when textiles were brought into cenvat network, appellant was eligible to pass on the credit of duly paid on the grey fabrics to the manufacturers. Appellants were required to file the declaration of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice and ac process started, Sales tax Department had taken away the records and therefore they were not able to produce the relevant records. Further, the promise given by the authorized signatory that he would produce a certificate from the Sales tax department also could riot be fulfilled and the learned advocate could not explain why such a promise was made and not fulfilled. However, he submits that in the income tax return the quantity was not required to be mentioned and the total quantity if it is verified by the invoices submitted by them along, with the value with the income tax return which gives the value, would show that the value lying on 31-3-03 as per the invoices and as per the income tax return would tally. He also submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. Much later in March, 2008 during the second round of adjudication process, appellants produced copies of invoices. Of course there has been no answer as to how these invoices suddenly came up. Nevertheless, the invoices could have been easily verified to see whether these invoices were genuine or not instead of making an expert observation that invoices look new and therefore they could not have been true. No effort has been made to total the quantity as shown in the invoices to check whether the value tallies with the income tax return and the figures shown in the quarterly return. Further, if there was a doubt about the invoices, the same should have been sent for forensic examination of the documents for verification as to whether ..... X X X X Extracts X X X X X X X X Extracts X X X X
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